A roof and rain gutter ice melt system and assembly provide a base panel and a cover panel. The base panel is functionally adapted to be mounted at a roof edge at the back wall of a conventional rain gutter. In one embodiment, the base panel also includes means for supporting a heat cable within it. Electrical energization of the heat cable results in the conduction of heat through the base panel and through the cover panel, the cover panel including means of overlapping and engaging the base panel. A second heat cable is disposed in the floor of the rain gutter. In an alternative embodiment, the heat cable is disposed within a roof edge panel. In either alternative embodiment, a front panel can be provided to allow the front lip of the rain gutter to be heated atop a metal gutter screen.